问题 单项选择题

(三)
海城市甲公司研发部门技术人员A按公司安排开发一项商业秘密,用于甲公司生产的制鞋柳中,甲公司生产的制鞋机因此在华东地区长期销路很好,市场影响大,知名度很高,有时甚至缺货,海城市乙公司也生产制鞋机,由于技术相对落后,销路不好,乙公司号召员工献计献策,以打开产品销路。

若乙公司向丙公司销售了100万元的自产制鞋机并收到货款,则乙公司应缴纳( )。

A.增值税

B.消费税

C.营业税

D.契税

答案

参考答案:A

解析: 制鞋机不属消费品,不征消费税;营业税主要面对服务或房地产等销售无形产品的企业征收;契税征收对象为土地使用权或房屋产权的受让者。故选A。

阅读理解

阅读理解。

     Even people who don't understand English can enjoy Chaplin's films because they are mostly silent. It

isn't what he says that makes us laugh. It depends upon actions which mean the same thing to people all

over the world. He is master of the art - a kind of world language.

     As a young man, he and his brother traveled to America in a small company of actors. Chaplin was

then invited to join a new company that was making film comedies. Very soon he had made dozens of

short films for this company. And it was in his second film that he wore the clothes which made his

reputation - black hat, tight coat, baggy trousers, huge shoes, moustache and walking stick. He intended

 simply to make people laugh. But the odd make-up made him look both comic and sad.

     By the time he was thirty, Chaplin was the greatest, best known and best loved comedian in the world. He received thousands of dollars for each film he made. He had formed his own manner of acting. He was welcomed by excited crowds wherever he went. But he worked very hard and had few close friends.

Perhaps that is why the sad side of the little tramp began to show more clearly in the films he made. The

little man began to want more than food and a roof over his head. He began to want love.

     In one of his most famous films "The Gold Rush" a girl plays tricks on the little man. Then she begins

to feel sorry for him and treats him kindly. He mistakes her pity for love. The girl in "City Lights" is blind. She thinks he is the most wonderful man she has ever met. But then she recovers her sight and sees what

a foolish figure he is. This sadness gives Chaplin's films a depth of human experience which few comedians can equal.

     After living in America for forty years he moved to Switzerland. There he died on Christmas Day

1977. He once described himself as a citizen of famous pictures that were made during the 1920s and

1930s, the time of the silent films. But, to many people all over the world Chaplin will always be the king

of comedy.

1. What's the meaning of the underlined word in the first paragraph?

A. A man in control of people, animals or things.

B. A man who is head of a house or a family.

C. A man of great skill in art or work.

D. A skilled workman with his own business.

2. Charlie Chaplin had few friends because he _____.

A. was famous

B. didn't want to have friends

C. was not good at making friends

D. spent most of his time in working and had no time to make friends

3. In all Chaplin's films, the main character is _____.

A. a girl

B. a girl and little man

C. a little man

D. a wonderful man

4. We may infer that films with sound probably came into being _____.

A. after the 1920s and 1930s

B. in the 1930s

C. in the 1970s

D. after the 1930s

5. Which one is wrong according to the passage?  

A. The little man didn't want love.

B. Chaplin made a lot of money.

C. He didn't live in the same country.

D. He became famous in a short time

阅读理解

Is crying good therapy? Experts say yes. Having a good weep at the weekend is becoming more popular among office workers in China.

“I need to cry to let my feeling out,” said 22-year-old Guo Meng, a smart-looking young woman. “I remember one day when I got home I felt so down but I had no one to talk to, so I just curled up(蜷缩) with my teddy bear and cried myself to sleep,” Guo said. The next day, she said, she felt much better and life seemed not so bad after all.

Because crying is taken as a sign of weakness, people make a great show of being strong and not displaying emotion. Psychologists and medical practitioners agree that crying is beneficial for mental health but people still regard it as a sign of failure and bottle up their feelings. A famous Chinese author once said to cry is normal, and even brave. Those who display their emotions can deal with their troubles bravely after the tears dry, while those who soldier on let problems fester(恶化).

In the Chaoyang district of Beijing, there is a special place for people to cry their sadness out. It is called “Cry Bar”. On the door of each of its “cry rooms” there is a saying encouraging people to let the tears flow freely.

“Crying is a kind of therapy, but it needs some direction,” said Milulu, a psychologist.

“People should realize the point of crying is to relieve pressure, but some of the young people who come to the Cry Bar simply sit and weep. The purpose of crying is to make it easier to improve your life after the tears dry, not to get lost in bad memories.”

Crying is only one way of relieving pressure, and we need to face problems squarely and solve them once the tears have dried, said Mululu.

小题1:Crying _____ made Guo Meng feel better.

A.with some friend

B.all the night with a toy

C.during her sleep

D.in bed before sleep小题2:According to the third paragraph, people usually make great efforts to_____.

A.get rid of their sadness

B.bottle up their feelings

C.act on psychologists’ advice

D.face their troubles bravely小题3:What should the customers do at the Cry Bar?

A.Think of every sad experience they’ve had and cry

B.Keep crying as loudly as long as possible.

C.Satisfy any desire to cry and weep until it is gone.

D.Hold back their tears until they can’t help but cry.小题4:From the text, we can learn that crying ____.

A.is to relieve pressure

B.must help to solve problems

C.means facing problems squarely

D.can’t weaken sad feelings.